QSBS Spotlight: ServiceNow Adds Logik.ai in latest AI Acquisition
ServiceNow announced its acquisition of Logik.ai, a fast-growing CPQ platform known for its AI-powered, composable architecture that simplifies complex sales processes. The move strengthens ServiceNow’s CRM and Sales & Order Management footprint and represents a major milestone for Logik.ai, which was founded in 2021 and backed by investors like Emergence Capital, Salesforce Ventures, and High Alpha.
But while the strategic value of the deal is clear, there’s a major tax planning question lurking behind the scenes: Will the Logik.ai founders and early investors qualify for the full QSBS (Qualified Small Business Stock) exclusion?
Logik.ai appears to meet the structural requirements of QSBS:
It’s a U.S.-based C-Corp
The company operates in a qualified trade (B2B SaaS)
It likely stayed under the $50 million gross asset threshold at the time shares were issued to founders and investors
However, the timing poses a challenge. Founded in 2021 and acquired in 2025, Logik.ai’s shareholders may not have held their shares for the full five-year period required to claim the QSBS exclusion on gains.
Logik.ai stock should be textbook QSBS…if the holding period logistics can be sorted out.
This doesn’t necessarily mean they’re out of options.
Founders and investors who sold before the five-year mark can still preserve their tax-free status by rolling the gain into another QSBS-eligible company within 60 days. This is their only option to avoid tax in the near term, while accessing liquidity in a reasonable timeframe.
Importantly, even if they received ServiceNow stock (since it’s publicly traded), they can sell that stock and use the proceeds to reinvest into a qualifying small business — restarting the QSBS clock while deferring current tax on the gain if they don’t want the risk of potential public stock volatility. Stock-for-stock reorganizations (Type B re-org) can be massive boons for QSBS benefit when they are handled correctly.
With a growing number of fast exits happening under the five-year window, having a rollover strategy in place is becoming essential. Logik.ai’s success story is a powerful example of both the opportunity with the QSBS exclusion and the risk inherent in not considering all of the QSBS options.
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You could benefit from a QSBS rollover if:
You recently sold QSBS before the 5 year minimum hold period
You recently sold QSBS that you held for 5 years, but your gain exceeds $10M
You’re considering an exit in the next 1-4 years and want to think ahead about tax planning
Are an angel investor seeking flexible QSBS opportunities to help defer gains
The Vint Retail Partnership Program can be a solution for QSBS gain holders in need of a flexible, low-risk, and relatively liquid QSBS opportunity. Get in touch with our team today to learn how to partner with us and potentially save millions in gains tax from a stock sale.
Here are some of the questions we typically ask when having a first meeting with potential partners:
Did you recently sell or are you holding Qualified Small Business Stock?
When did you sell your stock?
Was this your first liquidity event?
Are you a founder, early employee, outside investor/angel, etc?
Are you certain that your stock met the Active Trade/Business and other requirements under Section 1202? (Outside of holding period requirements)
What is your intended rollover amount?
How long did you hold your initial stock?
(Read more about QSBS planning and see some example situations)
